https://www.taxtmi.com/caselaws?id=128625 A consequential assessment made only to implement a final appellate order does not have an independent existence and cannot restart limitation. The Board of Revenue could not, after expiry of four years from the appellate order, revise the later ministerial assessment to reopen the substantive appellate determination. A statutory bar on limitation cannot be avoided by directing revision of a consequential order where the real effect is to disturb the final appellate order itself. The principle that an authority cannot do indirectly what it cannot do directly applied, and the attempted revision was without jurisdiction. en-us Mon, 15 Jul 1963 00:00:00 +0530 Tue, 09 Apr 2013 13:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128625 A consequential assessment made only to implement a final appellate order does not have an independent existence and cannot restart limitation. The Board of Revenue could not, after expiry of four years from the appellate order, revise the later ministerial assessment to reopen the substantive appellate determination. A statutory bar on limitation cannot be avoided by directing revision of a consequential order where the real effect is to disturb the final appellate order itself. The principle that an authority cannot do indirectly what it cannot do directly applied, and the attempted revision was without jurisdiction. Case-Laws VAT and Sales Tax Mon, 15 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128625